Die Bilanzierung des Eigenkapitals im Einzelabschluss von Kapitalgesellschaften

This essay shows how the equity capital of a corporation or a limited liability company must be presented in the balance sheet pursuant to the new Swiss accounting law. The structure of the article follows the individual items of the equity capital, whereby a balance sheet prepared in Swiss francs is assumed. It has been concluded that the supposedly comprehensive accounting law provisions regarding the equity capital contain a number of deficiencies: On the one hand, the relevant provisions of the accounting law are not sufficiently harmonized with the respective corporate law rules. On the other hand, the relevant accounting law provisions are not entirely coherent within themselves. Only few of these deficiencies shall be addressed in the forthcoming amendment of the corporate law.